To weave fabric, threads on the loom must run in two directions. Threads running lengthwise are called warp, while threads running crosswise are called weft. Thread count is determined by counting the number of threads running in each direction within a square inch of fabric and adding the numbers together.
In the best quality linens, not only is the thread count high, but the ratio of weft threads to warp threads is 1 to 1.
In the past, thread density was identified by labeling linens as muslin, percale or luxury. Muslin sheets were rough and had a thread count of 128 to 160. Muslin could be woven from cotton or from a blend of cotton and polyester. The thread count for percale was 180 to 220, and luxury linens had thread counts over 300.
Two-ply yarn is made by winding two yarns together into a single thread. Imported sheets typically label the thread count not by the number of threads, but by the number of yarns. Thus, a sheet with 300 threads of two-ply yarn per square inch could be labeled as having a 600 thread count. The custom with U.S. manufacturers is to measure thread count by threads, not strands of yarn. These terms still persist in labeling bed linens.
Weave is almost as important as thread count in the quality of sheets. Single weave--one thread crosswise to one thread lengthwise--is the standard for percale. More complicated weaves can produce softer, although not necessarily more durable, sheets. Still, the fancier weaves generally command higher prices.